R-5 - Act respecting the Régie de l’assurance maladie du Québec

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37.17. Every individual described in section 37.18 in respect of a particular year is required to pay for the particular year, on the due date applicable to the individual for the particular year, a contribution that is, without exceeding the limit applicable for the particular year, equal to the aggregate of the amount–where an election is made under subparagraph b of the first paragraph of section 37.16.1–determined under the second paragraph and
(a)  where the particular year is the year 2016,
i.  (subparagraph repealed);
ii.  if the individual’s income for the year does not exceed $134,095, an amount equal to zero, or
iii.  if the individual’s income for the year is greater than $134,095, an amount equal to the lesser of $1,000 and 4% of the amount by which that income exceeds $134,095;
(b)  (subparagraph repealed);
(c)  (subparagraph repealed);
The amount to which the first paragraph refers is equal to the aggregate of all amounts each of which is, for an eligible preceding year of the individual, in relation to the particular year, to which the amount deducted for the particular year in computing the individual’s income under subparagraph b of the first paragraph of section 37.16.1 relates in whole or in part, either of the following amounts:
(a)  where the eligible preceding year precedes 2013, zero; or
(b)  where the eligible preceding year follows 2012, the aggregate of
i.  the amount determined by the formula
A - B, and
ii.  if the eligible preceding year is a year preceding the year immediately before the particular year, the amount of interest that would be computed, in respect of the eligible preceding year, in accordance with the second paragraph of section 28 of the Tax Administration Act (chapter A-6.002) for the period beginning on 1 May of the year following the eligible preceding year and ending immediately before the beginning of the particular year, on the amount determined, in respect of the eligible preceding year, under subparagraph i, if that amount were a refund due by the Minister under a fiscal law.
In the formula in subparagraph i of subparagraph b of the second paragraph,
(a)  A is the amount by which the amount of the contribution that the individual would have been required to pay under this division for the eligible preceding year if the portion, relating to that eligible preceding year, of the aggregate of the amounts deducted in computing the individual’s income under subparagraph b of the first paragraph of section 37.16.1, for the particular year or for a preceding year, had been received immediately before the end of the eligible preceding year and included in computing the individual’s income for the eligible preceding year, exceeds the amount of the contribution payable by the individual under this division for that eligible preceding year; and
(b)  B is the aggregate of all amounts each of which is equal to the amount determined, in respect of the eligible preceding year, by the formula in subparagraph i of subparagraph b of the second paragraph for a year preceding the particular year.
For the purpose of determining the aggregate referred to in the portion of subparagraph b of the second paragraph before subparagraph i, in respect of the eligible preceding year, where an individual was resident in Canada outside Québec on the last day of the eligible preceding year, the individual is deemed to have been resident in Québec on the last day of that eligible preceding year.
For the purposes of the first paragraph, the limit applicable for a particular year means
(a)  $1,000, where the particular year is the year 2016;
(b)  (subparagraph repealed);
(c)  (subparagraph repealed).
2010, c. 20, s. 32; 2015, c. 21, s. 598; 2015, c. 24, s. 168; 2015, c. 36, s. 198; 2017, c. 1, s. 440; 2017, c. 292017, c. 29, s. 238.
37.17. Every individual described in section 37.18 in respect of a particular year is required to pay for the particular year, on the due date applicable to the individual for the particular year, a contribution that is, without exceeding the limit applicable for the particular year, equal to the aggregate of the amount–where an election is made under subparagraph b of the first paragraph of section 37.16.1–determined under the second paragraph and
(a)  where the particular year is the year 2016,
i.  if the individual’s income for the year is greater than $18,570 but does not exceed $41,265, an amount equal to the lesser of $50 and 5% of the amount by which that income exceeds $18,570,
ii.  if the individual’s income for the year is greater than $41,265 but does not exceed $134,095, an amount equal to the lesser of $175 and the aggregate of $50 and 5% of the amount by which that income exceeds $41,265, or
iii.  if the individual’s income for the year is greater than $134,095, an amount equal to the lesser of $1,000 and the aggregate of $175 and 4% of the amount by which that income exceeds $134,095;
(b)  (subparagraph repealed);
(c)  (subparagraph repealed);
The amount to which the first paragraph refers is equal to the aggregate of all amounts each of which is, for an eligible preceding year of the individual, in relation to the particular year, to which the amount deducted for the particular year in computing the individual’s income under subparagraph b of the first paragraph of section 37.16.1 relates in whole or in part, either of the following amounts:
(a)  where the eligible preceding year precedes 2013, zero; or
(b)  where the eligible preceding year follows 2012, the aggregate of
i.  the amount determined by the formula
A - B, and
ii.  if the eligible preceding year is a year preceding the year immediately before the particular year, the amount of interest that would be computed, in respect of the eligible preceding year, in accordance with the second paragraph of section 28 of the Tax Administration Act (chapter A-6.002) for the period beginning on 1 May of the year following the eligible preceding year and ending immediately before the beginning of the particular year, on the amount determined, in respect of the eligible preceding year, under subparagraph i, if that amount were a refund due by the Minister under a fiscal law.
In the formula in subparagraph i of subparagraph b of the second paragraph,
(a)  A is the amount by which the amount of the contribution that the individual would have been required to pay under this division for the eligible preceding year if the portion, relating to that eligible preceding year, of the aggregate of the amounts deducted in computing the individual’s income under subparagraph b of the first paragraph of section 37.16.1, for the particular year or for a preceding year, had been received immediately before the end of the eligible preceding year and included in computing the individual’s income for the eligible preceding year, exceeds the amount of the contribution payable by the individual under this division for that eligible preceding year; and
(b)  B is the aggregate of all amounts each of which is equal to the amount determined, in respect of the eligible preceding year, by the formula in subparagraph i of subparagraph b of the second paragraph for a year preceding the particular year.
For the purpose of determining the aggregate referred to in the portion of subparagraph b of the second paragraph before subparagraph i, in respect of the eligible preceding year, where an individual was resident in Canada outside Québec on the last day of the eligible preceding year, the individual is deemed to have been resident in Québec on the last day of that eligible preceding year.
For the purposes of the first paragraph, the limit applicable for a particular year means
(a)  $1,000, where the particular year is the year 2016;
(b)  (subparagraph repealed);
(c)  (subparagraph repealed).
2010, c. 20, s. 32; 2015, c. 21, s. 598; 2015, c. 24, s. 168; 2015, c. 36, s. 198; 2017, c. 1, s. 440.
37.17. Every individual described in section 37.18 in respect of a particular year is required to pay for the particular year, on the due date applicable to the individual for the particular year, a contribution that is, without exceeding the limit applicable for the particular year, equal to the aggregate of the amount–where an election is made under subparagraph b of the first paragraph of section 37.16.1–determined under the second paragraph and
(a)  where the particular year is the year 2015 or 2016,
i.  if the individual’s income for the year does not exceed $40,820, an amount equal to the lesser of $100 and 5% of the amount by which that income exceeds $18,370,
ii.  if the individual’s income for the year is greater than $40,820 but does not exceed $132,650, an amount equal to the lesser of $200 and the aggregate of $100 and 5% of the amount by which that income exceeds $40,820, or
iii.  if the individual’s income for the year is greater than $132,650, an amount equal to the lesser of $1,000 and the aggregate of $200 and 4% of the amount by which that income exceeds $132,650;
(b)  where the particular year is the year 2017,
i.  if the individual’s income for the year does not exceed $132,650, an amount equal to the lesser of $125 and 5% of the amount by which that income exceeds $40,820, or
ii.  if the individual’s income for the year is greater than $132,650, an amount equal to the lesser of $800 and the aggregate of $125 and 4% of the amount by which that income exceeds $132,650; or
(c)  where the particular year is the year 2018,
i.  if the individual’s income for the year does not exceed $132,650, an amount equal to the lesser of $80 and 5% of the amount by which that income exceeds $40,820, or
ii.  if the individual’s income for the year is greater than $132,650, an amount equal to the lesser of $600 and the aggregate of $80 and 4% of the amount by which that income exceeds $132,650.
The amount to which the first paragraph refers is equal to the aggregate of all amounts each of which is, for an eligible preceding year of the individual, in relation to the particular year, to which the amount deducted for the particular year in computing the individual’s income under subparagraph b of the first paragraph of section 37.16.1 relates in whole or in part, either of the following amounts:
(a)  where the eligible preceding year precedes 2013, zero; or
(b)  where the eligible preceding year follows 2012, the aggregate of
i.  the amount determined by the formula
A - B, and
ii.  if the eligible preceding year is a year preceding the year immediately before the particular year, the amount of interest that would be computed, in respect of the eligible preceding year, in accordance with the second paragraph of section 28 of the Tax Administration Act (chapter A-6.002) for the period beginning on 1 May of the year following the eligible preceding year and ending immediately before the beginning of the particular year, on the amount determined, in respect of the eligible preceding year, under subparagraph i, if that amount were a refund due by the Minister under a fiscal law.
In the formula in subparagraph i of subparagraph b of the second paragraph,
(a)  A is the amount by which the amount of the contribution that the individual would have been required to pay under this division for the eligible preceding year if the portion, relating to that eligible preceding year, of the aggregate of the amounts deducted in computing the individual’s income under subparagraph b of the first paragraph of section 37.16.1, for the particular year or for a preceding year, had been received immediately before the end of the eligible preceding year and included in computing the individual’s income for the eligible preceding year, exceeds the amount of the contribution payable by the individual under this division for that eligible preceding year; and
(b)  B is the aggregate of all amounts each of which is equal to the amount determined, in respect of the eligible preceding year, by the formula in subparagraph i of subparagraph b of the second paragraph for a year preceding the particular year.
For the purpose of determining the aggregate referred to in the portion of subparagraph b of the second paragraph before subparagraph i, in respect of the eligible preceding year, where an individual was resident in Canada outside Québec on the last day of the eligible preceding year, the individual is deemed to have been resident in Québec on the last day of that eligible preceding year.
For the purposes of the first paragraph, the limit applicable for a particular year means
(a)  $1,000, where the particular year is the year 2015 or 2016;
(b)  $800, where the particular year is the year 2017; and
(c)  $600, where the particular year is the year 2018.
2010, c. 20, s. 32; 2015, c. 21, s. 598; 2015, c. 24, s. 168; 2015, c. 36, s. 198.
37.17. Every individual described in section 37.18 in respect of a particular year is required to pay for the particular year, on the due date applicable to the individual for the particular year, a contribution that is, without exceeding $1,000, equal to the aggregate of the amount–where an election is made under subparagraph b of the first paragraph of section 37.16.1–determined under the second paragraph and
(a)  if the individual’s income for the year does not exceed $40,000, an amount equal to the lesser of $100 and 5% of the amount by which that income exceeds $18,000;
(b)  if the individual’s income for the year is greater than $40,000 but does not exceed $130,000, an amount equal to the lesser of $200 and the aggregate of $100 and 5% of the amount by which that income exceeds $40,000; or
(c)  if the individual’s income for the year is greater than $130,000, an amount equal to the lesser of $1,000 and the aggregate of $200 and 4% of the amount by which that income exceeds $130,000.
The amount to which the first paragraph refers is equal to the aggregate of all amounts each of which is, for an eligible preceding year of the individual, in relation to the particular year, to which the amount deducted for the particular year in computing the individual’s income under subparagraph b of the first paragraph of section 37.16.1 relates in whole or in part, either of the following amounts:
(a)  where the eligible preceding year precedes 2013, zero; or
(b)  where the eligible preceding year follows 2012, the aggregate of
i.  the amount determined by the formula
A - B, and
ii.  if the eligible preceding year is a year preceding the year immediately before the particular year, the amount of interest that would be computed, in respect of the eligible preceding year, in accordance with the second paragraph of section 28 of the Tax Administration Act (chapter A-6.002) for the period beginning on 1 May of the year following the eligible preceding year and ending immediately before the beginning of the particular year, on the amount determined, in respect of the eligible preceding year, under subparagraph i, if that amount were a refund due by the Minister under a fiscal law.
In the formula in subparagraph i of subparagraph b of the second paragraph,
(a)  A is the amount by which the amount of the contribution that the individual would have been required to pay under this division for the eligible preceding year if the portion, relating to that eligible preceding year, of the aggregate of the amounts deducted in computing the individual’s income under subparagraph b of the first paragraph of section 37.16.1, for the particular year or for a preceding year, had been received immediately before the end of the eligible preceding year and included in computing the individual’s income for the eligible preceding year, exceeds the amount of the contribution payable by the individual under this division for that eligible preceding year; and
(b)  B is the aggregate of all amounts each of which is equal to the amount determined, in respect of the eligible preceding year, by the formula in subparagraph i of subparagraph b of the second paragraph for a year preceding the particular year.
For the purpose of determining the aggregate referred to in the portion of subparagraph b of the second paragraph before subparagraph i, in respect of the eligible preceding year, where an individual was resident in Canada outside Québec on the last day of the eligible preceding year, the individual is deemed to have been resident in Québec on the last day of that eligible preceding year.
2010, c. 20, s. 32; 2015, c. 21, s. 598; 2015, c. 24, s. 168.
37.17. Every individual described in section 37.18 in respect of a year is required to pay for the year, on the due date applicable to the individual for the year,
(a)  if the individual’s income for the year does not exceed $40,000, an amount equal to the lesser of $100 and 5% of the amount by which that income exceeds $18,000;
(b)  if the individual’s income for the year is greater than $40,000 but does not exceed $130,000, an amount equal to the lesser of $200 and the aggregate of $100 and 5% of the amount by which that income exceeds $40,000; or
(c)  if the individual’s income for the year is greater than $130,000, an amount equal to the lesser of $1,000 and the aggregate of $200 and 4% of the amount by which that income exceeds $130,000.
2010, c. 20, s. 32; 2015, c. 21, s. 598.
37.17. Every individual referred to in section 37.18 in respect of a year must pay for that year, on the due date applicable to the individual for the year, an amount equal to
(a)  $25 in the case of the year 2010;
(b)  $100 in the case of the year 2011; and
(c)  $200 in the case of the year 2012 or a subsequent year.
2010, c. 20, s. 32.